Which VAT rate applies to your work in Portugal?
Look up your type of work to see the mainland VAT rate, the condition that decides it and the Tax Authority source. These pages are summaries, not tax advice.
All types of work and their VAT rate
Rehabilitation in an urban rehabilitation area
All pages: Rehabilitation in an urban rehabilitation area
- Rehabilitation of a building in an ARU
- Roof repair in an ARU building
- Lift refurbishment in an ARU building
- Building converted into flats in an ARU
- Rehabilitation filed before October 2023
- Demolish and rebuild in an ARU
- Works before the ARU is approved
- Materials and fittings in an ARU contract
Repair and renovation of a home
All pages: Repair and renovation of a home
- Repair of a private dwelling
- Kitchen or bathroom renovation of a home
- Window replacement in a dwelling
- Termite treatment of a home
- Repair after insured damage to a home
- Renovating an empty home to sell or let
- Renovating a shop or office
- House extension or extra floor
New builds for sale or rent
All pages: New builds for sale or rent
- New house built for sale as a main home
- New building for long-term letting
- Rehabilitating a building to sell flats
- New build filed before 25 Sept 2025
- Building your own home as a private person
- Mixed-use building with homes and shops
- New building reusing an old structure
Social, affordable and public housing
All pages: Social, affordable and public housing
- Controlled-cost housing
- Affordable rental housing
- Housing cooperative new build
- Housing cooperative repairs
- Social housing built by a municipality
- Rehabilitation under IHRU programmes
- Build-to-rent investment contract
Energy and heating equipment
All pages: Energy and heating equipment
- Solar panel installation
- Solar water heater installation
- Solar batteries and inverters
- Heat pump installation
- Biomass boiler or stove
Pools, gardens and accessibility
Free check
Tell us what work you plan and where. We will answer your VAT question by email, for free, using the official sources. This is general information, not tax advice.